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This book contains a full translation of a major but little-known Soviet work on Soviet national income accounts for a crucial stage in the social and economic transformation of the Soviet economy from 1928 to 1930. These were years of mass collectivisation and the launching of the Soviet industrialisation drive. The USSR was perhaps unique in having a well-developed statistical service able to record the detailed changes in economic relationships that were taking place at this time. The translation is accompanied by three introductory articles which explain the structure and contents of these materials, what new light these materials throw on the development of the Soviet economy in this period and describe the significance of these materials for the history of Soviet statistics and planning. Amongst other questions this evidence casts some doubt on recent attempts to show that Soviet industrialisation resulted in a change in the net flow of goods between industry and agriculture, in favour of agriculture. It also shows that considerable attempts were made by some influential statisticians and planners in the early 1930s to analyse the relationship between different branches and sectors of the economy. In a foreword Professor Sir Richard Stone sets the achievement of the construction of these materials in the context of the history of Western works on national income accounts.